The tariff classification of “Enerchips” from Switzerland

N233472 February 15, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Paul S. Anderson The Anderson Law Firm, LLC 125 South Wacker Drive, Suite 1825 Chicago, IL 60606 RE: The tariff classification of “Enerchips” from Switzerland Dear Mr. Anderson: In your letter dated September 18, 2012, on behalf of 4 Pets by Bruggli, you requested a tariff classification ruling. A sample was provided with your letter. The “Enerchip” contains small amounts of quartz sand sandwiched by aluminum foil and fully encapsulated within a plastic disc with a convex surface. The plastic disc accounts for the bulk of the weight of the product. The Enerchip is marketed as an energy-boosting chip for dogs and cats. The Enerchip is designed to be attached to a pet’s food and/or water bowl with the hope that various types of bioenergetic and homeopathic “information and signals” will be released into the water. There are twelve versions: Balanco dog drink, Balanco dog food, Defenso dog drink, Defenso dog food, Digesto dog drink, Digesto dog food, Balanca cat drink, Balanca cat food, Defensa cat drink, Defensa cat food, Digesta cat drink and Digesta cat food. The Digesto version is marketed to improve digestion; the Defenso version is marketed to support and strengthen an animal’s immune system; and the Balanco version is marketed to help improve the energy balance of the pet. In your letter you state your opinion that this product should be classified as quartz in heading 2506 of the Harmonized Tariff Schedule of the United States (HTSUS). You contend that the quartz sand imparts the essential character of the article because it imparts health or nutritional benefits to dogs and cats. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Note 1 to Chapter 25 of the HTSUS limits the headings of that chapter to crude mineral materials or mineral materials worked in very simple physical ways. Man-made mixtures incorporating mineral materials and articles incorporating mineral materials are not classifiable in Chapter 25. This product is not quartz sand. It is an article that incorporates a negligible amount of sand. Based on Note 1 to Chapter 25, it is not classifiable in heading 2506 or in any other provision in Chapter 25. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Enerchip is a composite good consisting of plastics, aluminum foil and small quantities of quartz sand. Our laboratory has reported that the weight of this product consists almost entirely of plastics. Any other components comprise a miniscule percentage of the item’s weight. We do not believe any sand in the item imparts the essential character of the goods. You state that the product does not dissolve in the water or food but is “designed to transfer the homeopathic information and bioenergetic aspects from the quartz sand through the aluminum foil and to the food or water.” There is no evidence that sand actually provides any health or nutritional benefits for the dogs or cats. Based on the negligible percentage of quartz in the product and the lack of evidence that the sand is providing any tangible benefit, we do not believe this item should be regarded as an article of mineral substances in subheading 6815.99.40, HTSUS. Based on the fact that the overwhelming percentage of the product’s weight is attributable to the plastics component, we believe the essential character of the Enerchip is imparted by the plastics component, not the quartz. The applicable subheading for the Enerchips will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division